Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Recovery of tax

Legal area

Court

13 Jan 2023

Kerajaan Malaysia SITI ZAWIYAH BINTI SALLEH

Citation

CB-A71NCvC-53-09/2022 (Mahkamah Majistret)
Court

Magistrates' Court
Case number

CB-A71NCvC-53-09/2022 (Mahkamah Majistret)

The court found the plaintiff satisfied Order 14 preconditions and produced a s.142(1) certificate showing RM45,017.14 due; subsection 106(3) bars courts from entertaining challenges to the amount in civil recovery proceedings and the defendant failed to raise any triable issue or to follow appeal procedures; accordingly summary judgment was entered for the plaintiff for RM45,017.14.
6 Oct 2021

KERAJAAN MALAYSIA 1. ) MAKSIMA AMANJAYA DEVELOPMENT SDN BHD (DAHULU DIKENALI SEBAGAI MAKSIMA AMANJAYA TERMINAL SDN BHD) (1038187-A) 2. ) MOHD FAIEZ BIN GHAZALI

Citation

AA-21NCVC-8-02/2021 (Mahkamah Tinggi)
Court

High Court
Case number

AA-21NCVC-8-02/2021 (Mahkamah Tinggi)

The stay application was dismissed because the statutory scheme in the Income Tax Act requires payment upon service of an assessment and recovery proceedings do not render an appeal to the SCIT nugatory; although the court has inherent jurisdiction to grant a stay, the Defendants did not show special circumstances to justify it. An interim stay was allowed only to permit renewal of the stay application in the Court of Appeal under s44 CJA.